For Death Benefit Termination Payments (DBTP)

For death benefit termination payments (DBTP) :

A) the tax payable depends on who is the recipient of the DBTP and tax will not be payable by the deceased's estate if distributed to a beneficiary.
B) tax will be payable by the deceased's estate regardless whether the DBTP is distributed to a beneficiary.
C) the payment may include both a tax-free and taxable component.
D) both a and c